摘要
随着社会经济的发展,现行财务指标分析体系已难以充分有效地向财务报表使用人提供相关决策信息。文章旨在分析这些指标体系的局限性及其产生的原因,并在此基础上提出进一步完善现行财务报表信息披露体系和提高现金流量指标在财务分析指标体系中的地位等建议。
With the development of social economy, according to the prevailing financial analysis system, decision information can't efficiently be submitted to the users pertaining to the financial statement. This article is to analyze the limitations of the above analysis system and explore the causes of limitations in the financial analysis system. To solve this problem, give some rational advice on perfecting them.
出处
《合肥工业大学学报（社会科学版）》
2004年第2期16-19,共4页
Journal of Hefei University of Technology(Social Sciences)
